https://www.taxtmi.com/caselaws?id=73671 Classification under the Customs Tariff Act, 1975 must follow the tariff scheme actually enacted, and CCCN explanatory notes remain persuasive only where the statutory context is unchanged. On that approach, imported sand scrubber and lump breaker machinery used for broken mould pieces made principally of sand and cement were treated as falling outside Heading 84.59(1), with the Chapter 25 treatment prevailing over a mechanical reliance on explanatory notes. A procedural objection that the machines worked on broken pieces of moulds rather than moulds themselves was held insufficient to vitiate the proceeding, because the classification dispute remained materially the same on the facts before the Tribunal. en-us Tue, 19 Apr 1988 00:00:00 +0530 Thu, 02 Jun 2011 17:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73671 Classification under the Customs Tariff Act, 1975 must follow the tariff scheme actually enacted, and CCCN explanatory notes remain persuasive only where the statutory context is unchanged. On that approach, imported sand scrubber and lump breaker machinery used for broken mould pieces made principally of sand and cement were treated as falling outside Heading 84.59(1), with the Chapter 25 treatment prevailing over a mechanical reliance on explanatory notes. A procedural objection that the machines worked on broken pieces of moulds rather than moulds themselves was held insufficient to vitiate the proceeding, because the classification dispute remained materially the same on the facts before the Tribunal. Case-Laws Customs Tue, 19 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73671